企业会计准则第13号——或有事项.doc

Accounting Standard for Business Enterprises No. 13 - Contingencies企业会计准则第13号或有事项Chapter I General Provisions 第一章 总则Article 1or2or3These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the recognition and measurement of Contingencies, and the disclosure of relevant information. 第一条 为了规范或有事项的确认、计量和相关信息的披露，根据企业会计准则基本准则，制定本准则。Article 2 The term Contingencies refers to the conditions that formed by past transactions or events, and the outcome of which will be confirmed only by the occurrence or non-occurrence of future events. 第二条 或有事项，是指过去的交易或者事项形成的，其结果须由某些未来事项的发生或不发生才能决定的不确定事项。Article 3 Other accounting standards shall apply to the Contingencies formed by events such as employee wages and salaries, construction contracts, income taxes, business combination, leases, original insurance contracts, and re-insurance contracts. 第三条 职工薪酬、建造合同、所得税、企业合并、租赁、原保险合同和再保险合同等形成的或有事项，适用其他相关会计准则。Chapter II Recognition and Measurement 第二章 确认和计量Article 4 The obligation pertinent to a Contingencies shall be recognized as an estimated debts when the following conditions are satisfied simultaneously: (1) That obligation is a current obligation of the enterprise; (2) It is likely to cause any economic benefit to flow out of the enterprise as a result of performance of the obligation; and (3) The amount of the obligation can be measured in a reliable way. 第四条 与或有事项相关的义务同时满足下列条件的，应当确认为预计负债：（一）该义务是企业承担的现时义务；（二）履行该义务很可能导致经济利益流出企业；（三）该义务的金额能够可靠地计量。Article 5 The estimated debts shall be initially measured in accordance with the best estimate of the necessary expenses for the performance of the current obligation. If there is a sequent range for the necessary expenses and if all the outcomes within this range are equally likely to occur, the best estimate shall be determined in accordance with the middle estimate within the range. In other cases, the best estimate shall be conducted in accordance with the following situations, respectively: (1) If the Contingencies concern a single item, it shall be determined in the light of the most likely outcome. (2) If the Contingencies concern two or more items, the best estimate should be calculated and determined in accordance with all possible outcomes and the relevant probabilities. 第五条 预计负债应当按照履行相关现时义务所需支出的最佳估计数进行初始计量。所需支出存在一个连续范围，且该范围内各种结果发生的可能性相同的，最佳估计数应当按照该范围内的中间值确定。在其他情况下，最佳估计数应当分别下列情况处理：（一）或有事项涉及单个项目的，按照最可能发生金额确定。（二）或有事项涉及多个项目的，按照各种可能结果及相关概率计算确定。Article 6 To determine the best estimate, an enterprise shall take into full consideration of the risks, uncertainty, time value of money, and other factors pertinent to the Contingencies. If the time value of money is of great significance, the best estimate shall be determined after discounting the relevant future outflow of cash. 第六条 企业在确定最佳估计数时，应当综合考虑与或有事项有关的风险、不确定性和货币时间价值等因素。货币时间价值影响重大的，应当通过对相关未来现金流出进行折现后确定最佳估计数。Article 7 When all or some of the expenses necessary for the liquidation of an estimated debts of an enterprise is expected to be compensated by a third party, the compensation should be separately recognized as an asset only when it is virtually certain that the reimbursement will be obtained. The amount recognized for the reimbursement should not exceed the book value of the estimated debts. 第七条 企业清偿预计负债所需支出全部或部分预期由第三方补偿的，补偿金额只有在基本确定能够收到时才能作为资产单独确认。确认的补偿金额不应当超过预计负债的账面价值。Article 8 Where an executory contract turns to be a loss contract, the obligation generated from the loss contract which meets the provisions of Article 4 of these Standards shall be recognized as an estimated debts. The term executory contract refers to a contract, the contractual obligations of which fail to be performed by the relevant contracting parties, or some of the equal obligations have been performed. The term loss contract refers to a contract whose performance of the contractual obligations will inevitably incur costs in excess of the expected economic benefits. 第八条 待执行合同变成亏损合同的，该亏损合同产生的义务满足本准则第四条规定的，应当确认为预计负债。待执行合同，是指合同各方尚未履行任何合同义务，或部分地履行了同等义务的合同。亏损合同，是指履行合同义务不可避免会发生的成本超过预期经济利益的合同。Article 9 The future operating losses of an enterprise shall not be recognized as estimated debts. 第九条 企业不应当就未来经营亏损确认预计负债。Article 10 If a restructuring obligations undertaken by an enterprise meets the provisions of Article 4 of these Standards, it shall be recognized as an estimated debts. The simultaneous existence of the following situations indicates that the enterprise has undertaken the restructuring obligation: (1) Having a detailed and formal restructuring plan, which consists of the businesses concerning restructuring, the main places, the number of employees to be compensated and the nature of their posts, the expected expenditure for the recombination, the execution time of the plan; and (2) The restructuring plan has been proclaimed to the general public. The term restructuring refers to the act of implementing a plan made and controlled by an enterprise, which may substantially change the organizational form, business scope or operating manner of the enterprise. 第十条 企业承担的重组义务满足本准则第四条规定的，应当确认预计负债。同时存在下列情况时，表明企业承担了重组义务：（一）有详细、正式的重组计划，包括重组涉及的业务、主要地点、需要补偿的职工人数及其岗位性质、预计重组支出、计划实施时间等；（二）该重组计划已对外公告。重组，是指企业制定和控制的，将显著改变企业组织形式、经营范围或经营方式的计划实施行为。Article 11 The enterprise shall determine the amount of estimated debts in the light of the direct expenditure pertinent to the restructuring. The direct expenditure exclude the expenses for the pre-post training of the employees who stay on to work, market promotion, new systems, marketing network, etc. 第十一条 企业应当按照与重组有关的直接支出确定预计负债金额。直接支出不包括留用职工岗前培训、市场推广、新系统和营销网络投入等支出。Article 12 An enterprise shall check the book value of the estimated debts on the balance sheet date. If there is any exact evidence indicating that the book value cannot really reflect the current best estimate, the enterprise shall adjust the book value in accordance with the current best estimate. 第十二条 企业应当在资产负债表日对预计负债的账面价值进行复核。有确凿证据表明该账面价值不能真实反映当前最佳估计数的，应当按照当前最佳估计数对该账面价值进行调整。Article 13 Any enterprise may not recognize any contingent debts or contingent asset. The term contingent debts refers to a potential obligation caused by past transactions or events and whose existence will be confirmed only by the occurrence or non-occurrence of uncertain future events; or refers to a current obligation caused by a past transaction or event but is not recognized because the performance of the obligation is not likely to incur an outflow of economic benefits from the enterprise or because the amount of the obligation cannot be measured in a reliable way. The term contingent asset refers to a potential asset caused by a past transaction or event and whose existence will be confirmed only by the occurrence or non-occurrence of uncertain future events.第十三条 企业不应当确认或有负债和或有资产。或有负债，是指过去的交易或者事项形成的潜在义务，其存在须通过未来不确定事项的发生或不发生予以证实；或过去的交易或者事项形成的现时义务，履行该义务不是很可能导致经济利益流出企业或该义务的金额不能可靠计量。或有资产，是指过去的交易或者事项形成的潜在资产，其存在须通过未来不确定事项的发生或不发生予以证实。Chapter III Disclosure 第三章 披露Article 14 An enterprise shall, in its notes, disclose the information pertinent to the Contingencies as follows: (1) Estimated debts (a) The types and causes of the estimated debts, as well as an explanation for the uncertainty of the outflow of economic benefits; (b) The changes at the beginning and the end of the period, and the current changes in the estimated debts; (c) The amount of expected compensations pertinent to the estimated debts, and the amount of excepted compensation that has been recognized in the current period. (2) Contingent debts(excluding those contingent liabilities that caused little possibility of any outflow of economic benefits). (a) The types and causes of the contingent debts , consisting of the contingent debts arising from discounted commercial acceptance bills of exchange, pending litigations, pending arbitrations, and guarantees provided for the debts of other enterprises; (b) An explanation for the uncertainty of the outflow of the economic benefits; (c) An estimate of the expected financial effect of the contingent debts and the possibility of any expenditure. If it is unable to make an estimate, the reasons shall be explained. (3) In general, no enterprise may disclose the contingent assets. However, if a contingent asset will probably give rise to an inflow of economic benefits to the enterprise, the enterprise shall disclose the cau